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H.R. 840 117th Congress House

Retail Revitalization Act of 2021

Official title: To amend the Internal Revenue Code of 1986 to modify rules related to rents received by real estate investment trusts from related parties.

Introduced: February 4, 2021 Introduced by: Bradley Scott Schneider Democratic · Illinois See on congress.gov
Taxation Financial services and investmentsReal estate businessSecurities
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This bill died when the 117th Congress ended
It never became law before the 117th Congress (2021–2022) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 4, 2021
Referred to the House Committee on Ways and Means.
Feb 4, 2021
Introduced in House
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 Latest action February 4, 2021

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Retail Revitalization Act of 2021

This bill modifies rules related to rents received by real estate investment trusts (REITs) from related parties. It increases the permissible stock ownership and constructive stock ownership percentage in a REIT to 50% and modifies rules for taxable REIT subsidiaries.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Lobbying activity 3

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

Bodies those filers lobbied

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Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 840: Retail Revitalization Act of 2021. 117th Congress. Open America. https://openamerica.io/bill/117-HR-840/
MLA
"H.R. 840: Retail Revitalization Act of 2021." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-HR-840/.
Bluebook (legal)
H.R. 840, 117th Cong. (2026), https://openamerica.io/bill/117-HR-840/.
Markdown link
[H.R. 840: Retail Revitalization Act of 2021](https://openamerica.io/bill/117-HR-840/)
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